Weiss v. Commissioner
United States Tax Court
The Court granted R's motion to dismiss for lack of jurisdiction on the ground that R had not complied with the partnership audit and litigation procedures. Sec. 6221, I.R.C. 1986, et seq. Ps then filed for an award of litigation costs and we held (88 T.C. 1036 (1987)), that we had jurisdiction to consider Ps' motion but would not decide whether Ps were entitled to an award until R had had an opportunity to respond to the substantive allegations in Ps' motion.
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The Court granted R's motion to dismiss for lack of jurisdiction on the ground that R had not complied with the partnership audit and litigation procedures. Sec. 6221, I.R.C. 1986, et seq. Ps then filed for an award of litigation costs and we held (88 T.C. 1036 (1987)), that we had jurisdiction to consider Ps' motion but would not decide whether Ps were entitled to an award until R had had an opportunity to respond to the substantive allegations in Ps' motion. R has now responded. Held, a comment in note 6 of our prior opinion, 88 T.C. 1036, 1038, on the unreasonableness of R in issuing the…
1Opinion of the Court
OPINION
WILLIAMS, Judge:
This case is before us on petitioners’ motion for award of litigation costs in the amount of $1,184.86. In a previous opinion in this case issued on April 23, 1987, 88 T.C. 1036, we held that we had jurisdiction to award litigation costs pursuant to section 74301 after we determined that the case should be dismissed for lack of jurisdiction. We did not decide whether petitioners qualified for an award at that time because respondent had not had an opportunity to reply to petitioners’ motion.
Petitioners timely filed a petition with this Court on July 7, 1986. The…
2Cases cited4 opinions
- Sher v. CommissionerUnited States Tax Court · 1987
- Stieha v. CommissionerUnited States Tax Court · 1987
- Weiss v. CommissionerUnited States Tax Court · 1987
- Sparks v. CommissionerUnited States Tax Court · 1986
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- Sokol v. CommissionerUnited States Tax Court · 1989
- Powers v. CommissionerUnited States Tax Court · 1993
- Gantner v. CommissionerUnited States Tax Court · 1989
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- Egan v. CommissionerUnited States Tax Court · 1988
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